联想集团应收账款管理对策研究.docxVIP

联想集团应收账款管理对策研究 摘要 企业应收账款产生是市场经济发展的必然要求。应收账款的规模和保持时间对企 业的可持续运营和发展具有重大意义。企业的应收账款管理工作开展除了回收应收账 款外，还要有效把企业资金效率提升起来，抑制不良债权和不良债权的产生，也是为 了管理从产生到收回的现金流的整个过程。所有企业都有巨额应收账款，由于应收账 款不良管理而倒闭的事例很多。近年来，如何有效地加强对应收账款的管理，已成为 金融管理的重点，在恢复支付和转换成现金的时间内。应收账款太多的话，会导致不 良债权损失的增加和资金量的增加。对应收账款的管理和风险的防止，需要扩大销售, 实现利润和成本之间必须保持平衡。然而，在企业发展矛盾、市场经济发展和信用机 制缺失等多方面因素的作用下，应收账款管理问题日益加剧。当务之急是强化应收帐 款管理。 在本文中，联想集团作为分析应收账款管理的例子。第一，总结应收账款管理的 相关概述，阐明联想集团应收账款管理意义和功能以及相关理论基础的基本情况；然 后简要介绍了联想集团的基本情况，在深入研究联想集团应收账款现状后，对其中存 在问题归纳整理，分析其理由，最后结合海尔自身情况总结其他企业的应收账款经营 经验，期待在应收账款管理方面对企业带来重要意义，制定相应的应收账款管理优化 策略。 关键词：联想集团；应收账款；信用管理 Abstract The emergence of enterprise accounts receivable is the inevitable requirement of the development of market economy. The scale and maintenance time of accounts receivable is of great significance to the sustainable operation and development of enterprises. In addition to the collection of accounts receivable, the management of enterprise accounts receivable should also effectively improve the efficiency of enterprise funds, inhibit the generation of non-performing claims and non-performing claims, and also manage the whole process of cash flow from generation to recovery. All enterprises have huge accounts receivable. There are many cases of bankruptcy due to poor management of accounts receivable. In recent years, how to effectively strengthen the management of accounts receivable has become the focus of financial management. If there are too many accounts receivable, it will lead to the increase of the loss of bad debts and the increase of the amount of funds. The management of accounts receivable and the prevention of risks need to expand sales and keep a balance between profit and cost. However, due to the contradiction of enterprise development, the development of market economy and the lack of credit mechanism, the problem of accounts receivable management is becoming more and more serious. The urgent task is to strengthen the management of accounts receivable. In this paper, Lenovo Group